Assessment u/s 153C - non issue of notice u/s 142 - it becomes ...

High Court Orders Reassessment u/s 153C After Notices Sent to Wrong Email Address; Fresh Adjudication Needed.

December 30, 2021

Case Laws Income Tax HC

Assessment u/s 153C - non issue of notice u/s 142 - it becomes evident that the notices were sent by the respondent to the earlier e-mail address of the petitioner, which has now become defunct. - Petitioner has now a new e-mail account being ‘[email protected]’, which was duly informed to the Income Tax Department on 15.08.2019. - Matter restored back for fresh adjudication - HC

View Source

← Previous Next →

Assessment u/s 153C - non issue of notice u/s 142 - it becomes ...

High Court Orders Reassessment u/s 153C After Notices Sent to Wrong Email Address; Fresh Adjudication Needed.

December 30, 2021

Case Laws Income Tax HC

You may also like:

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to...

The Appellate Tribunal addressed the issue of notice being sent to the wrong address, leading to an ex-parte order by the CIT(A) due to improper service. The CIT(A)...

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

Failure to service notice due to wrong email address - The assessee was not served notice due to wrong reference of email address, therefore, in our view the assessee...

Service of notice, summons, requisition, order and other communication - CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for...

The JNCH Public Notice streamlines the process for first-time importers to obtain DPD facility. Email addresses and phone numbers of importer applicants will be verified...

Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the...

Reopening of assessment - notice u/s 148A(b) to wrong Email ID - notices are sent to (i) email ids that are no longer in use (ii) email ids of...

The High Court dismissed the petition challenging the validity of the order of reassessment. It held that sufficient opportunities were granted to the petitioner by...

Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence...

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,...

Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and...

Quick Updates: